Once the adjusted gross incomes and all adjustment figures have been determined for purposes of determining child support, the appropriate worksheet for the calculation must be chosen. The worksheets come in three forms: Worksheet A, Worksheet B, and Worksheet C.  The Worksheet A is entitled “Child Support Obligation Sole Custody”, Worksheet B is entitled “Joint or Shared Physical Custody”, and Worksheet C is entitled “Child Support Obligation Split Custody.”  Although each of these worksheets is defined in its title, further explanation is required to understand which one is appropriate in varying circumstances.  Worksheet A should be used in situations where the child remains primarily with one parent (or third party) over the other parent.  Primary physical custody for purposes of this worksheet means that party has the child for at least 242 overnights during the calendar year.  Put another way, the non-custodial parent has the child for less than 123 overnight visits per calendar year. This worksheet is the most commonly used and applies regardless of the legal custody arrangements of the parties.  That is, even if the parties agree to share joint legal custody, determination of the appropriate worksheet is governed by the physical custody arrangement.

Worksheet B should be used when the parents share custody of all of the children for whom support is being determined or when one parent has primary physical custody of one or more of the children and the parents share custody of another child.  For purposes of this worksheet, parents share custody if each has the child visit overnight at least 123 times per calendar year and each parent assumes financial responsibility for the child’s expenses during the time the child is with him or her.  It is important to remember that both of these requirements must be met in order for the worksheet B to apply.  Many parents attempt to reduce their child support obligation by fighting for more overnight visits with their child but refuse to share in the expenses of the child.  This worksheet does typically result in a lower cash child support amount to be paid but, overall, may result in more money being paid when the actual expenditures of the child are included.  Children do not stop having needs after the child support check has been spent.  These needs must be addressed and worksheet B assumes both parents will face these ongoing responsibilities.